A Temporary Company Car Can Reopen Payroll Aug 13, 2026 Ledger & Tax XTROVERSO A short company-car assignment can affect every payroll month in which the car was available. Annualised private mileage determines whether the 500-kilometre e. Belastingdienst LEDGER & TAX bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger Read more
Company Cars in 2027 Can Raise Your 2028 Payroll Bill Aug 7, 2026 Ledger & Tax XTROVERSO A new 12% employer levy on qualifying company cars starts in 2027. Hybrids are included, handover dates matter, and payment may follow in 2028. Dutch payroll tax LEDGER & TAX cash flow company cars electric vehicles fleet costs fleet management lease cars payroll tax tax compliance Read more
Changing Employer Can Put the Expatregeling at Risk Aug 1, 2026 Compliance Paolo Maria Pavan An employer change can interrupt the expatregeling when contract dates, the joint request, or continued eligibility do not support the payroll treatment. 30% ruling Belastingdienst COMPLIANCE employment contracts expatregeling international hiring international staff payroll payroll tax tax compliance Read more
When a Management Invoice Does Not Match DGA Payroll Jul 31, 2026 Ledger & Tax XTROVERSO Dutch tax positions clarify when a management agreement supports holding-company payroll and when the actual working relationship leads to another result. Belastingdienst DGA salary LEDGER & TAX customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax Read more
A Regular Freelancer Can Change Your Wage Bill Jul 31, 2026 Human Resources XTROVERSO Dutch enforcement and a smaller zzp workforce make daily working practice a payroll and staffing issue for businesses using recurring freelancers. Dutch labour law HUMAN RESOURCES collective agreements founder risk payroll payroll tax self-employed workers staffing workforce planning zzp Read more
When a Management Agreement No Longer Fits the Work Jul 30, 2026 Human Resources XTROVERSO A management agreement, daily work and payroll must fit together. Check the DGA’s role, salary file, invoices and company records. DGA DGA salary Dutch business HUMAN RESOURCES customary salary employee insurance holding company management agreement payroll tax through-payment rule Read more
Quiet Founder Work Can Trigger a DGA Salary Review Jul 30, 2026 Ledger & Tax XTROVERSO A founder’s limited administrative role can still affect DGA payroll. Match duties, authority, contracts and salary records before year-end. 2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX customary salary founder governance holding company holding structure payroll tax Read more
Retirement Does Not End the DGA Salary Test Jul 30, 2026 Ledger & Tax XTROVERSO A retired DGA may still fall under the customary-salary rules. The founder’s work, authority, payroll file, and salary comparison must support the amount used. DGA salary Dutch tax GOVERNANCE LEDGER & TAX customary salary holding BV payroll payroll tax retirement retirement DGA salary rules Read more
Two Workdays Do Not Automatically Cut a DGA Salary Jul 23, 2026 Ledger & Tax XTROVERSO A two-day working week does not automatically cut a DGA salary. The role, comparable pay, group payroll and records must support the amount. 2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX aanmerkelijk belang customary salary fictitious salary payroll tax Read more
Part-Time Hours Do Not Set a DGA Salary Jul 21, 2026 Ledger & Tax XTROVERSO A part-time schedule may support a lower DGA salary in 2026. The BV still needs evidence of actual duties, authority, comparable pay and group payroll. BV governance DGA salary Dutch tax GOVERNANCE LEDGER & TAX cash flow gebruikelijk loon part-time DGA salary payroll tax small business Read more
Management Fees Do Not Set the DGA Payroll Route Jul 21, 2026 Ledger & Tax XTROVERSO A management invoice does not decide where a DGA’s payroll belongs. The employment relationship determines whether the doorbetaaldloonregeling applies. DGA DGA payroll management fee LEDGER & TAX article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage Read more
RVU Pension Deals Need a Payroll File First Jul 6, 2026 Human Resources XTROVERSO RVU pension deals now need AOW dates, heavy-work proof, payroll thresholds, leave records, and a replacement plan before any promise is made. AOW age HUMAN RESOURCES RVU TNO cao heavy work leave saving payroll tax sickness absence sustainable employability Read more
